germany-transfer-pricingSource-cited draft Use this skill whenever asked about Germany transfer pricing rules, documentation requirements, or Verrechnungspreise compliance. Trigger on phrases like "transfer pricing Germany", "German TP documentation", "Verrechnungspreise", "master file Germany", "local file Germany", "CbCR Germany", "APA Germany", "§90 AO", "transaction matrix Germany", "BZSt", or any question about intercompany pricing for German entities.